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2017 (10) TMI 1201 - CESTAT AHMEDABADPrinciples of Natural Justice - even though the second test report dated 03.01.2007 was against the appellant, however, a copy of the same was neither handed over to them nor given a chance to make their submission on the said test report, and the assessment order was passed by the adjudicating authority relying the said test report - Held that: - the second test report dated 03.01.2007 has been relied upon by the adjudicating authority in denying the benefit of the Notification observing that the ash content of the imported coal is more than 12%. Even though the said test report is in agreement with the earlier test report, however, the appellant ought to have been given a chance to advance their case on the said test report before the assessment was finalized by the adjudicating authority relying the said report. The matter is remanded to the adjudicating authority to decide the case afresh - appeal allowed by way of remand.
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